Rule 8 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Rule 8 of the Central Goods and Services Tax Rules, 2017 is the starting point of every regular GST registration. It sets out who must first declare a Permanent Account Number and State in Part A of FORM GST REG-01, how a temporary reference number follows, how the application in Part B is submitted, and when an acknowledgement in FORM GST REG-02 issues.
This article follows the CGST Rules as amended up to 31 October 2025 in the compilation consulted; notifications issued after that date should be checked.
Rule 8(1) requires a person liable to be registered under section 25(1), or seeking registration under section 25(3), to declare his Permanent Account Number and State or Union territory in Part A of FORM GST REG-01 before applying. A temporary reference number then lets the applicant submit Part B of FORM GST REG-01 with the documents specified in that Form. Rule 8(5) provides for an acknowledgement in FORM GST REG-02. Non-resident taxable persons, persons deducting or collecting tax at source and the two categories of overseas suppliers named in sub-rule (1) are outside this rule.
The section behind the rule
Rule 8 is made to give effect to section 25 of the CGST Act, 2017, the section on the procedure for registration. Its sub-rule (1) refers to persons "liable to be registered under sub-section (1) of section 25" and to persons "seeking registration under sub-section (3) of section 25". For the section itself, see section 25 of the CGST Act; for who must register, see our post on compulsory registration under section 24. If you are about to apply, our GST registration service can prepare the application with you.
Sub-rule (1): who declares what in Part A
Every person liable to be registered under section 25(1), and every person seeking registration under section 25(3), is called "the applicant" in this Chapter. The applicant must, before applying, declare his Permanent Account Number and State or Union territory in Part A of FORM GST REG-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
Four classes are carved out of sub-rule (1) by the word "except":
- a non-resident taxable person;
- a person required to deduct tax at source under section 51;
- a person required to collect tax at source under section 52;
- a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14, or a person supplying online money gaming from a place outside India to a person in India referred to in section 14A, under the Integrated Goods and Services Tax Act, 2017.
Those classes register under their own rules: rule 12 for the tax deductors and collectors (see rule 12), and rules 13 and 14 for the non-resident and overseas suppliers (see rules 13 to 15).
Proviso. "Every person being an Input Service Distributor shall make a separate application for registration as such Input Service Distributor."
A note on the print. The footnote to sub-rule (1) records that it was substituted by Notification No. 51/2023 - CT dated 29.09.2023, with effect from 01.10.2023. The old wording quoted in the footnote is not law and is not used here.
Sub-rule (2): PAN validation
The Permanent Account Number "shall be validated online by the common portal from the database maintained by the Central Board of Direct Taxes". Words inserted by Notification No. 26/2022 - CT dated 26.12.2022 add that the number "shall also be verified through separate one-time passwords sent to the mobile number and e-mail address linked to the Permanent Account Number". Clauses (b) and (c) of sub-rule (2) are shown as omitted ("[****]") by the same notification.
Sub-rule (3): the temporary reference number
On successful verification of the Permanent Account Number, mobile number and e-mail address, "a temporary reference number shall be generated and communicated to the applicant on the said mobile number and e-mail address". The rule says no more about the number. It is the key to the next step.
Sub-rule (4): Part B and the documents
Using the reference number, the applicant "shall electronically submit an application in Part B of FORM GST REG-01, duly signed or verified through electronic verification code, along with the documents specified in the said Form at the common portal". The route is again either directly or through a Facilitation Centre notified by the Commissioner. The Form itself is not reproduced in this article; the rule's own words are the limit of what can be said about it.
Sub-rule (4A): Aadhaar authentication in one paragraph
Where an applicant, other than a person notified under section 25(6D), opts for authentication of Aadhaar number, he must undergo it while submitting the application under sub-rule (4). In those cases the date of submission of the application is the date of authentication of the Aadhaar number "or fifteen days from the submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier".
Two provisos follow in the compilation. The first covers an application by a person who has opted for authentication and is "identified on the common portal, based on data analysis and risk parameters": it is followed by biometric-based Aadhaar authentication and the taking of a photograph (of the applicant if an individual, or of such individuals as notified under section 25(6C) otherwise), together with verification of original documents at a notified Facilitation Centre, and the application is deemed complete only after that process. The second proviso, inserted by Notification No. 12/2024 - CT dated 10.07.2024 with effect from 11.02.2025, treats an applicant who has not opted for authentication in the same way as to photograph and verification.
For the full treatment, read our post on biometric Aadhaar authentication under rule 8(4A). Reading note: the footnotes to sub-rule (4A) quote earlier versions of it, and one of those footnotes records a substitution by Notification No. 94/2020 - CT dated 22.12.2020 "w.e.f. to be notified". That is a footnote about old wording; the live text is the one above.
Sub-rule (4B): States and Union territories
"The Central Government may, on the recommendations of the Council, by notification specify the States or Union territories wherein the proviso to sub-rule (4A) shall not apply." The notification, if any, is not in the sources consulted. A reader should check whether one has been issued for the State concerned.
Sub-rule (5): the acknowledgement
On receipt of an application under sub-rule (4) or sub-rule (4A), "an acknowledgement shall be issued electronically to the applicant in FORM GST REG-02".
Sub-rule (6): casual taxable persons
A person applying for registration as a casual taxable person "shall be given a temporary reference number by the common portal for making advance deposit of tax in accordance with the provisions of section 27". The acknowledgement under sub-rule (5) "shall be issued electronically only after the said deposit". Section 27 is dealt with in section 27 of the CGST Act.
Who does what, as printed
| Step | Who | What | Rule |
|---|---|---|---|
| 1 | Applicant | Declares Permanent Account Number and State or Union territory in Part A of FORM GST REG-01, before applying | 8(1) |
| 2 | Common portal | Validates the Permanent Account Number from the database maintained by the Central Board of Direct Taxes; one-time passwords to the linked mobile number and e-mail address | 8(2) |
| 3 | Common portal | Generates a temporary reference number on successful verification | 8(3) |
| 4 | Applicant | Submits Part B of FORM GST REG-01 with the documents specified in the Form, signed or verified through electronic verification code | 8(4) |
| 5 | Applicant (if opted for Aadhaar authentication) | Undergoes authentication while submitting; date of submission is the earlier of authentication or fifteen days | 8(4A) |
| 6 | Common portal | Issues an acknowledgement in FORM GST REG-02 | 8(5) |
| 7 | Casual taxable person | Advance deposit of tax first; acknowledgement only after the deposit | 8(6) |
A worked example
Anita Kumari, an invented sole proprietor of "Kumari Stationers", becomes liable to registration under section 25(1). She is not a non-resident taxable person, not a tax deductor or collector and not an overseas supplier of the kind sub-rule (1) lists, so rule 8 applies to her.
She first declares her Permanent Account Number and her State in Part A of FORM GST REG-01. The number is validated against the database of the Central Board of Direct Taxes and verified through one-time passwords. A temporary reference number reaches her. She submits Part B with the documents the Form specifies. Because she opts for Aadhaar authentication and is not a person notified under section 25(6D), she undergoes it while submitting. Suppose she authenticates on the tenth day after submitting Part B: under sub-rule (4A) the date of submission of her application is the earlier of that date and the fifteenth day, so it is the tenth day. An acknowledgement in FORM GST REG-02 then issues under sub-rule (5). What the proper officer does next is in rule 9 (see rule 9: verification and deemed approval).
Points to watch
- Part A comes first. The declaration is "before applying"; Part B cannot be submitted without the reference number from sub-rule (3).
- Wrong rule, wrong route. A tax deductor, collector or non-resident taxable person does not use rule 8(1).
- Input Service Distributor. The proviso demands a separate application for registration as such.
- Aadhaar authentication date. The date of submission is not always the date you click submit: sub-rule (4A) fixes it as the earlier of authentication or fifteen days.
- What follows rule 8. Grant of registration is dealt with in rules 9, 9A and 10: see rules 9A and 10.
Need help with the application?
A registration application that is rejected or sent back costs weeks. We prepare the Part A and Part B particulars, line up the documents and handle the Aadhaar authentication step with you, so that the application is complete on first submission. Talk to us about GST registration.
Key takeaways
- Rule 8(1): declare the Permanent Account Number and State or Union territory in Part A of FORM GST REG-01 before applying, except in the four classes the sub-rule names.
- A temporary reference number under rule 8(3) opens the way to Part B of FORM GST REG-01 under rule 8(4).
- Rule 8(4A): for an applicant who opts for Aadhaar authentication, the submission date is the earlier of authentication or fifteen days.
- Rule 8(4B) leaves the States or Union territories where the proviso to (4A) does not apply to a notification not in the sources consulted.
- Rule 8(5): acknowledgement in FORM GST REG-02. Rule 8(6): a casual taxable person gets the acknowledgement only after the advance deposit.
Read next
- Rules 9A and 10 of the CGST Rules, 2017: grant of registration and the certificate
- Rules 1 and 2 of the CGST Rules, 2017: short title and definitions
- Rule 9: verification, deemed approval and FORM GST REG-03
- Section 25 of the CGST Act, 2017: procedure for registration
Disclaimer: Based on the Central Goods and Services Tax Rules, 2017 and the GST Acts as amended up to 31 October 2025 in the compilation consulted, read with the Finance Act, 2026 where this article says so, as consulted on 2 October 2026. Notifications, circulars and amendments issued after that date, the forms on the common portal and the way the tax authorities apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.